{"id":7637,"date":"2025-06-18T08:30:36","date_gmt":"2025-06-18T06:30:36","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=7637"},"modified":"2025-06-19T11:53:20","modified_gmt":"2025-06-19T09:53:20","slug":"prijmy-z-pronajmu","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/","title":{"rendered":"P\u0159\u00edjmy z pron\u00e1jmu: Da\u0148ov\u00e9 aspekty a d\u016fle\u017eit\u00e9 faktory p\u0159i pron\u00e1jmu nemovitosti"},"content":{"rendered":"<p><b>Pronaj\u00edm\u00e1n\u00ed byt\u016f \u010di dom\u016f je b\u011b\u017en\u00fd zp\u016fsob, jak efektivn\u011b vyu\u017e\u00edt sv\u016fj majetek a z\u00e1rove\u0148 si zajistit pravideln\u00fd p\u0159\u00edjem. Aby v\u0161e prob\u00edhalo bez probl\u00e9m\u016f, je d\u016fle\u017eit\u00e9 se sezn\u00e1mit s da\u0148ov\u00fdmi povinnostmi a dal\u0161\u00edmi d\u016fle\u017eit\u00fdmi aspekty. V n\u00e1sleduj\u00edc\u00edm textu se pod\u00edv\u00e1me na to, co v\u0161e obn\u00e1\u0161\u00ed p\u0159\u00edjmy z pron\u00e1jmu a jak se dan\u00ed.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69de2d51700e5\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69de2d51700e5\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Jak_se_dani_prijmy_z_pronajmu_a_co_je_potreba_uvest_v_danovem_priznani\" >Jak se dan\u00ed p\u0159\u00edjmy z pron\u00e1jmu a co je pot\u0159eba uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Jake_vydaje_lze_uplatnit_pri_pronajmu_nemovitosti\" >Jak\u00e9 v\u00fddaje lze uplatnit p\u0159i pron\u00e1jmu nemovitosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Kdy_a_jak_podat_priznani_k_dani_z_prijmu_z_pronajmu\" >Kdy a jak podat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Pausalni_vydaje_nebo_skutecne_naklady\" >Pau\u0161\u00e1ln\u00ed v\u00fddaje nebo skute\u010dn\u00e9 n\u00e1klady?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Dan_z_pronajmu_bytu_Kdo_ji_nemusi_platit\" >Da\u0148 z pron\u00e1jmu bytu: Kdo ji nemus\u00ed platit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Ubytovaci_sluzby_misto_bezneho_pronajmu\" >Ubytovac\u00ed slu\u017eby m\u00edsto b\u011b\u017en\u00e9ho pron\u00e1jmu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#Na_co_si_dat_pozor_pri_pronajmu_nemovitosti\" >Na co si d\u00e1t pozor p\u0159i pron\u00e1jmu nemovitosti<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Jak_se_dani_prijmy_z_pronajmu_a_co_je_potreba_uvest_v_danovem_priznani\"><\/span><span style=\"font-weight: 400;\">Jak se dan\u00ed p\u0159\u00edjmy z pron\u00e1jmu a co je pot\u0159eba uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed <strong>podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/strong> Pokud va\u0161e p\u0159\u00edjmy z pron\u00e1jmu za rok p\u0159es\u00e1hly 50.000 K\u010d, m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tyto p\u0159\u00edjmy se zapisuj\u00ed do p\u0159\u00edlohy \u010d. 2 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kter\u00e1 slou\u017e\u00ed k v\u00fdpo\u010dtu d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu. Do p\u0159izn\u00e1n\u00ed se uv\u00e1d\u00ed pouze \u010dist\u00fd n\u00e1jem, tedy \u010d\u00e1stka bez poplatk\u016f za energie a slu\u017eby, kter\u00e9 pouze \u00fa\u010dtujete n\u00e1jemci. M\u00e1te mo\u017enost uplatnit bu\u010f <strong>skute\u010dn\u00e9 v\u00fddaje<\/strong> (n\u00e1klady na opravy, poji\u0161t\u011bn\u00ed nebo odpisy), nebo vyu\u017e\u00edt <strong>pau\u0161\u00e1ln\u00ed v\u00fddaje<\/strong> ve v\u00fd\u0161i 30 % z p\u0159\u00edjm\u016f.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 do 1. dubna v pap\u00edrov\u00e9 podob\u011b, nebo do 2. kv\u011btna elektronicky. V\u00fdhodou je, \u017ee <strong>z t\u011bchto p\u0159\u00edjm\u016f se neplat\u00ed soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>, pokud se nejedn\u00e1 o podnikatelskou \u010dinnost. Pokud v\u0161ak pronaj\u00edm\u00e1te v\u00edce nemovitost\u00ed nebo kr\u00e1tkodob\u011b (nap\u0159\u00edklad p\u0159es <a href=\"https:\/\/www.airbnb.cz\/\" target=\"_blank\" rel=\"noopener\">Airbnb<\/a>), m\u016f\u017ee b\u00fdt <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-zalozit-zivnostensky-list\/\" target=\"_blank\" rel=\"noopener\">nutn\u00e9 m\u00edt \u017eivnostensk\u00fd list<\/a> a odv\u00e1d\u011bt DPH, pokud va\u0161e p\u0159\u00edjmy p\u0159ekro\u010d\u00ed 2 miliony K\u010d.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Jake_vydaje_lze_uplatnit_pri_pronajmu_nemovitosti\"><\/span><span style=\"font-weight: 400;\">Jak\u00e9 v\u00fddaje lze uplatnit p\u0159i pron\u00e1jmu nemovitosti<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159i pron\u00e1jmu nemovitosti v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed lze uplatnit bu\u010f pau\u0161\u00e1ln\u00ed v\u00fddaje nebo skute\u010dn\u00e9 v\u00fddaje, kter\u00e9 mus\u00edte dolo\u017eit. Pokud se rozhodnete pro skute\u010dn\u00e9 v\u00fddaje, m\u016f\u017eete zahrnout n\u00e1sleduj\u00edc\u00ed polo\u017eky:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Da\u0148ov\u00e9 odpisy nemovitosti:<\/strong> Lze uplatnit pouze u nemovitost\u00ed v osobn\u00edm vlastnictv\u00ed\u00a0 Odpisy se po\u010d\u00edtaj\u00ed ze vstupn\u00ed ceny (kupn\u00ed cena + n\u00e1klady na technick\u00e9 zhodnocen\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u00daroky z hypot\u00e9ky:<\/strong> Pokud jste si na nemovitost vzali hypot\u00e9ku, \u00faroky z n\u00ed lze zahrnout do n\u00e1klad\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>N\u00e1klady na opravy a \u00fadr\u017ebu:<\/strong> B\u011b\u017en\u00e9 opravy (nap\u0159. malov\u00e1n\u00ed, v\u00fdm\u011bna kotle) lze uplatnit jednor\u00e1zov\u011b. Technick\u00e9 zhodnocen\u00ed (nap\u0159. rekonstrukce, p\u0159\u00edstavby) se odepisuje postupn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Poji\u0161t\u011bn\u00ed nemovitosti:<\/strong> Lze uplatnit, pokud se vztahuje na pronaj\u00edmanou nemovitost.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Da\u0148 z nemovit\u00fdch v\u011bc\u00ed:<\/strong> Pokud jste ji zaplatili, m\u016f\u017eete ji zahrnout do v\u00fddaj\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Poplatky realitn\u00ed kancel\u00e1\u0159i:<\/strong> Poplatky za zprost\u0159edkov\u00e1n\u00ed n\u00e1jmu nebo spr\u00e1vu nemovitosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>N\u00e1klady na vybaven\u00ed bytu:<\/strong> N\u00e1kup n\u00e1bytku, spot\u0159ebi\u010d\u016f, pokud slou\u017e\u00ed k pron\u00e1jmu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu:<\/strong> Pokud jezd\u00edte k nemovitosti kv\u016fli spr\u00e1v\u011b, m\u016f\u017eete uplatnit i n\u00e1klady na dopravu.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_a_jak_podat_priznani_k_dani_z_prijmu_z_pronajmu\"><\/span><span style=\"font-weight: 400;\">Kdy a jak podat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f z pron\u00e1jmu nemovitosti se pod\u00e1v\u00e1 ka\u017edoro\u010dn\u011b a \u0159\u00edd\u00ed se <strong>n\u011bkolika d\u016fle\u017eit\u00fdmi pravidly a term\u00edny.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za p\u0159\u00edjmy z pron\u00e1jmu?<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pap\u00edrov\u00e9 pod\u00e1n\u00ed: do 1. dubna<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elektronick\u00e9 pod\u00e1n\u00ed: do 2. kv\u011btna\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prost\u0159ednictv\u00edm da\u0148ov\u00e9ho poradce: do 1. \u010dervence<\/span><\/li>\n<\/ul>\n<div id=\"attachment_10411\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10411\" class=\"wp-image-10411 size-full\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/08\/prijmy-z-pronajmu-scaled.jpeg\" alt=\"P\u0159\u00edjmy z pron\u00e1jmu\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/08\/prijmy-z-pronajmu-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/08\/prijmy-z-pronajmu-1280x854.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/08\/prijmy-z-pronajmu-980x653.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/08\/prijmy-z-pronajmu-480x320.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-10411\" class=\"wp-caption-text\">P\u0159\u00edjmy z pron\u00e1jmu<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">\u00a0Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed?<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Z\u00edsk\u00e1n\u00ed podklad\u016f:<\/strong> Potvrzen\u00ed o p\u0159\u00edjmech (nap\u0159. od zam\u011bstnavatele, pokud jste zam\u011bstnan\u00ed), p\u0159ehled p\u0159\u00edjm\u016f z pron\u00e1jmu, doklady k v\u00fddaj\u016fm (pokud uplat\u0148ujete skute\u010dn\u00e9 v\u00fddaje).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>: P\u0159\u00edjmy z pron\u00e1jmu se uv\u00e1d\u011bj\u00ed v p\u0159\u00edloze \u010d. 2 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Zvol\u00edte si zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f: pau\u0161\u00e1ln\u00ed (30 %) nebo skute\u010dn\u00e9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed:<\/strong> Osobn\u011b na finan\u010dn\u00edm \u00fa\u0159ad\u011b, po\u0161tou,<a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-portal-podani\/\" target=\"_blank\" rel=\"noopener\"> elektronicky p\u0159es port\u00e1l Moje dan\u011b<\/a> nebo p\u0159es datovou schr\u00e1nku<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u00dahrada dan\u011b:<\/strong> da\u0148 je splatn\u00e1 ke stejn\u00e9mu datu jako term\u00edn pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Pausalni_vydaje_nebo_skutecne_naklady\"><\/span><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed v\u00fddaje nebo skute\u010dn\u00e9 n\u00e1klady?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159\u00edjmy z pron\u00e1jmu nemovitosti se dan\u00ed stejn\u011b jako jin\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy. U fyzick\u00fdch osob se uplat\u0148uje sazba 15 %, zat\u00edmco <strong>pr\u00e1vnick\u00e9 osoby odv\u00e1d\u011bj\u00ed da\u0148 ve v\u00fd\u0161i 21 %. <\/strong><\/span><span style=\"font-weight: 400;\">Volba z\u00e1le\u017e\u00ed na va\u0161\u00ed konkr\u00e9tn\u00ed situaci. Pokud v\u00edte, \u017ee v\u00e1s \u00fadr\u017eba nemovitosti stoj\u00ed hodn\u011b pen\u011bz a m\u00e1te tyto v\u00fddaje dob\u0159e evidovan\u00e9, m\u016f\u017ee b\u00fdt v\u00fdhodn\u011bj\u0161\u00ed <strong>uplatnit re\u00e1ln\u00e9 n\u00e1klady.<\/strong> Pau\u0161\u00e1l\u00a0 toti\u017e nemus\u00ed pokr\u00fdt v\u0161echny va\u0161e v\u00fddaje. Mezi v\u00fddaje, kter\u00e9 si m\u016f\u017eete ode\u010d\u00edst, pat\u0159\u00ed nap\u0159\u00edklad odpisy nemovitosti, n\u00e1klady na opravy a \u00fadr\u017ebu, poji\u0161t\u011bn\u00ed, vybaven\u00ed bytu, \u00faroky z hypot\u00e9ky, poplatky realitn\u00ed kancel\u00e1\u0159i nebo i v\u00fddaje na dopravu spojenou se spr\u00e1vou nemovitosti.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dan_z_pronajmu_bytu_Kdo_ji_nemusi_platit\"><\/span><span style=\"font-weight: 400;\">Da\u0148 z pron\u00e1jmu bytu: Kdo ji nemus\u00ed platit?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kdo se m\u016f\u017ee vyhnout povinnosti platit da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu? Stejn\u011b jako u jin\u00fdch dan\u00ed i zde existuj\u00ed ur\u010dit\u00e9 v\u00fdjimky, kdy nen\u00ed nutn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat. <\/span><span style=\"font-weight: 400;\">Pokud nem\u00e1te \u017e\u00e1dn\u00e9 jin\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy (nap\u0159\u00edklad ze zam\u011bstn\u00e1n\u00ed nebo podnik\u00e1n\u00ed) a v\u00e1\u0161 ro\u010dn\u00ed <strong>p\u0159\u00edjem z pron\u00e1jmu nep\u0159es\u00e1hne 50.000 K\u010d, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00edte.<\/strong> V p\u0159\u00edpad\u011b, \u017ee jste zam\u011bstnanec nebo osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c), plat\u00ed ni\u017e\u0161\u00ed limit: pokud va\u0161e ro\u010dn\u00ed p\u0159\u00edjmy z pron\u00e1jmu, samostatn\u00e9 \u010dinnosti, kapit\u00e1lov\u00e9ho majetku a ostatn\u00edch zdroj\u016f dohromady nep\u0159es\u00e1hnou 20.000 K\u010d, p\u0159izn\u00e1n\u00ed rovn\u011b\u017e pod\u00e1vat nemus\u00edte.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ubytovaci_sluzby_misto_bezneho_pronajmu\"><\/span><span style=\"font-weight: 400;\">Ubytovac\u00ed slu\u017eby m\u00edsto b\u011b\u017en\u00e9ho pron\u00e1jmu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pokud pronaj\u00edm\u00e1n\u00ed nemovitosti provozujete jako podnik\u00e1n\u00ed, nejde u\u017e o klasick\u00fd n\u00e1jem, ale o poskytov\u00e1n\u00ed ubytovac\u00edch slu\u017eeb. Na rozd\u00edl od b\u011b\u017en\u00e9ho pron\u00e1jmu se <strong>zde z p\u0159\u00edjm\u016f odv\u00e1d\u00ed i soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/strong> Co se t\u00fd\u010de v\u00fddaj\u016f, m\u016f\u017eete si op\u011bt vybrat \u2013 bu\u010f uplatn\u00edte skute\u010dn\u00e9 n\u00e1klady, nebo vyu\u017eijete pau\u0161\u00e1l, kter\u00fd je v tomto p\u0159\u00edpad\u011b v\u00fdhodn\u011bj\u0161\u00ed a \u010din\u00ed 60 % z p\u0159\u00edjm\u016f.<\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Na_co_si_dat_pozor_pri_pronajmu_nemovitosti\"><\/span><span style=\"font-weight: 400;\">Na co si d\u00e1t pozor p\u0159i pron\u00e1jmu nemovitosti<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159i uzav\u00edr\u00e1n\u00ed n\u00e1jemn\u00ed smlouvy je d\u016fle\u017eit\u00e9 v\u011bnovat pozornost n\u011bkolika kl\u00ed\u010dov\u00fdm bod\u016fm, kter\u00e9 mohou p\u0159edej\u00edt budouc\u00edm nedorozum\u011bn\u00edm.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V prvn\u00ed \u0159ad\u011b by m\u011bla smlouva jasn\u011b identifikovat ob\u011b strany \u2013 tedy pronaj\u00edmatele a n\u00e1jemce. D\u00e1le je pot\u0159eba p\u0159esn\u011b stanovit dobu trv\u00e1n\u00ed n\u00e1jmu a p\u0159\u00edpadn\u011b i podm\u00ednky jeho prodlou\u017een\u00ed. <\/span><span style=\"font-weight: 400;\">Nem\u00e9n\u011b d\u016fle\u017eit\u00e1 je v\u00fd\u0161e n\u00e1jemn\u00e9ho, zp\u016fsob jeho \u00fahrady a term\u00edny splatnosti. Smlouva by m\u011bla tak\u00e9 vymezit, <strong>jak\u00fdm zp\u016fsobem m\u016f\u017ee b\u00fdt nemovitost vyu\u017e\u00edv\u00e1na,<\/strong> a zda jsou povoleny jak\u00e9koli \u00fapravy nebo rekonstrukce. Jasn\u011b by m\u011bly b\u00fdt definov\u00e1ny povinnosti obou stran \u2013 nap\u0159\u00edklad kdo zaji\u0161\u0165uje b\u011b\u017enou \u00fadr\u017ebu, kdo hrad\u00ed opravy nebo jak je to s poji\u0161t\u011bn\u00edm.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u016fle\u017eitou sou\u010d\u00e1st\u00ed smlouvy je i <strong>ur\u010den\u00ed odpov\u011bdnosti za p\u0159\u00edpadn\u00e9 \u0161kody na majetku<\/strong> \u2013 tedy kdo je za co zodpov\u011bdn\u00fd a za jak\u00fdch okolnost\u00ed. Pokud je ve smlouv\u011b sjedn\u00e1na mo\u017enost zvy\u0161ov\u00e1n\u00ed n\u00e1jemn\u00e9ho, m\u011bly by b\u00fdt uvedeny konkr\u00e9tn\u00ed podm\u00ednky, nap\u0159\u00edklad nav\u00e1z\u00e1n\u00ed na inflaci nebo jin\u00e9 ekonomick\u00e9 ukazatele. Nezapome\u0148te tak\u00e9 na v\u00fdpov\u011bdn\u00ed lh\u016fty \u2013 smlouva by m\u011bla jasn\u011b stanovit, jak\u00fdm zp\u016fsobem a v jak\u00fdch lh\u016ft\u00e1ch m\u016f\u017ee b\u00fdt n\u00e1jem ukon\u010den.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pronaj\u00edm\u00e1n\u00ed byt\u016f \u010di dom\u016f je b\u011b\u017en\u00fd zp\u016fsob, jak efektivn\u011b vyu\u017e\u00edt sv\u016fj majetek a z\u00e1rove\u0148 si zajistit pravideln\u00fd p\u0159\u00edjem. Aby v\u0161e prob\u00edhalo bez probl\u00e9m\u016f, je d\u016fle\u017eit\u00e9 se sezn\u00e1mit s da\u0148ov\u00fdmi povinnostmi a dal\u0161\u00edmi d\u016fle\u017eit\u00fdmi aspekty. V n\u00e1sleduj\u00edc\u00edm textu se pod\u00edv\u00e1me na to, co v\u0161e obn\u00e1\u0161\u00ed p\u0159\u00edjmy z pron\u00e1jmu a jak se dan\u00ed. Jak se dan\u00ed p\u0159\u00edjmy [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":7640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[15,166,310,147],"class_list":["post-7637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazeno","tag-dane-prakticky","tag-finance","tag-penize","tag-tipy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P\u0159\u00edjmy z pron\u00e1jmu: Da\u0148ov\u00e9 aspekty a d\u016fle\u017eit\u00e9 faktory p\u0159i pron\u00e1jmu nemovitosti<\/title>\n<meta name=\"description\" content=\"P\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. 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Jedn\u00e1 se o dobr\u00fd zp\u016fsobem, jak vyu\u017e\u00edt majetek.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/","og_locale":"cs_CZ","og_type":"article","og_title":"P\u0159\u00edjmy z pron\u00e1jmu: Da\u0148ov\u00e9 aspekty a d\u016fle\u017eit\u00e9 faktory p\u0159i pron\u00e1jmu nemovitosti","og_description":"P\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Jedn\u00e1 se o dobr\u00fd zp\u016fsobem, jak vyu\u017e\u00edt majetek.","og_url":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2025-06-18T06:30:36+00:00","article_modified_time":"2025-06-19T09:53:20+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/06\/AdobeStock_471723675-scaled.jpeg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"P\u0159\u00edjmy z pron\u00e1jmu: Da\u0148ov\u00e9 aspekty a d\u016fle\u017eit\u00e9 faktory p\u0159i pron\u00e1jmu nemovitosti","datePublished":"2025-06-18T06:30:36+00:00","dateModified":"2025-06-19T09:53:20+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/"},"wordCount":1402,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/06\/AdobeStock_471723675-scaled.jpeg","keywords":["Dan\u011b prakticky","Finance","pen\u00edze","Tipy"],"articleSection":["Neza\u0159azeno"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/","url":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/","name":"P\u0159\u00edjmy z pron\u00e1jmu: Da\u0148ov\u00e9 aspekty a d\u016fle\u017eit\u00e9 faktory p\u0159i pron\u00e1jmu nemovitosti","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/06\/AdobeStock_471723675-scaled.jpeg","datePublished":"2025-06-18T06:30:36+00:00","dateModified":"2025-06-19T09:53:20+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"description":"P\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. 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